Lucas, Aubrey K.; Eastland, James O. (James Oliver), 1904-1986; Kleindienst, Richard G., 1923-; United States. Supreme Court; United States. Department of Justice; Crime; Antitrust law; Law enforcement;
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Accountants -- Professional ethics -- Standards -- United States
There are four categories of ethical standards. They are described in the following paragraphs. The first, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. The essay suggests behavior which...
Auditing -- Standards -- United States;Auditor's reports -- Standards -- United States;Auditing, Internal -- Standards -- United States;Service industries -- United States -- Auditing
This Statement provides guidance on the independent auditor's use of a special-purpose report on certain aspects of internal accounting control of an organization that provides certain services to a client whose financial statements he has been...
This statement revises: Generally Accepted Auditing Standards; auditor's study and evaluation of internal control, receivables and inventories; consistency of application of generally accepted accounting principles; public warehouses--controls and...
Auditing -- Standards -- United States;Financial statements -- Standards -- United States
This Statement provides guidance on reporting in a client-prepared document on— a. Condensed financial statements (either for an annual or an interim period) that are derived from audited financial statements of a public entity that is required...
Auditing -- Standards -- United States;Auditing -- Documentation -- Standards -- United States
The auditor should prepare and maintain working papers, the form and content of which should be designed to meet the circumstances of a particular engagement. The information contained in working papers constitutes the principal record of the work...